SUBPART 204.71--UNIFORM CONTRACT LINE ITEM
NUMBERING
SYSTEM
(Revised
November 09, 1999)
204.7100 Scope.
204.7101 Definitions.
204.7102 Policy.
204.7103 Contract line items.
204.7103-1 Criteria for
establishing.
204.7103-2 Numbering
procedures.
204.7104 Contract subline
items.
204.7104-1 Criteria for
establishing.
204.7104-2 Numbering
procedures.
204.7105 Contract exhibits and
attachments.
204.7106 Contract modifications.
204.7107 Contract accounting
classification reference number (ACRN).
204.7100 Scope.
This subpart prescribes policies and procedures for assigning contract line item numbers.
204.7101 Definitions.
“Accounting classification reference number (ACRN)” means a two position alpha or alpha/numeric control code used as a method of relating the accounting classification citation to detailed line item information contained in the schedule.
“Attachment” means any documentation, appended to a contract or incorporated by reference, which does not establish a requirement for deliverables.
“Definitized item,” as used in this subpart, means an item for which a firm price has been established in the basic contract or by modification.
“Exhibit” means a document, referred to in a contract, which is attached and establishes requirements for deliverables. The term shall not be used to refer to any other kind of attachment to a contract. The DD Form 1423, Contract Data Requirements List, is always an exhibit, rather than an attachment.
“Nonseverable deliverable,” as used in this subpart, means a deliverable item that is a single end product or undertaking, entire in nature, that cannot be feasibly subdivided into discrete elements or phases without losing its identity.
“Undefinitized item,” as used in this subpart, means an item for which a price has not been established in the basic contract or by modification.
204.7102 Policy.
(a) The numbering procedures of this subpart shall apply to all—
(1) Solicitations;
(2) Solicitation line and subline item numbers, if practicable;
(3) Contracts as defined in FAR Subpart 2.1;
(4) Contract line and subline item numbers;
(5) Exhibits;
(6) Exhibit line and subline items; and
(7) Any other document expected to become part of the contract.
(b) The numbering procedures are mandatory for all contracts where separate contract line item numbers are assigned, unless—
(1) There are no postaward contract administration functions that the contracting officer will assign to an office listed in the Federal Directory of Contract Administration Services Components;
(2) The contract is an indefinite delivery type for petroleum products against which posts, camps, and stations issue delivery orders for products to be consumed by them; or
(3) The contract is a communications service authorization issued by the Defense Information Systems Agency's Defense Information Technology Contracting Organization.
204.7103 Contract line items.
204.7103-1 Criteria for
establishing.
Contracts shall identify the items or services to be acquired as separate contract line items unless it is not feasible to do so.
(a) Contract line items shall have all four of the following characteristics; however, there are exceptions within the characteristics, which may make establishing a separate contract line item appropriate even though one of the characteristics appears to be missing—
(1) Single unit price. The item shall have a single unit price or a single total price, except—
(i) If the item is not separately priced (NSP) but the price is included in the unit price of another contract line item, enter NSP instead of the unit price;
(ii) When there are associated subline items, established for other than informational reasons, and those subline items are priced in accordance with 204.7104;
(iii) When the items or services are being acquired on a cost-reimbursement contract;
(iv) When the contract is for maintenance and repair services (e.g., a labor hour contract) and firm prices have been established for elements of the total price of an item but the actual number and quantity of the elements are not known until performance. The contracting officer may structure these contracts to reflect a firm or estimated total amount for each line item;
(v) When the contract line item is established to refer to an exhibit or an attachment (if management needs dictate that a unit price be entered, the price shall be set forth in the item description block and enclosed in parentheses); or
(vi) When the contract is an indefinite delivery type contract and provides that the price of an item shall be determined at the time a delivery order is placed and the price is influenced by such factors as the quantity ordered (e.g., 10-99 @ $1.00,
100-249 @ $.98, 250+ @ $.95), the destination, the FOB point, or the type of packaging required.
(2) Separately identifiable. A contract line item must be identified separately from any other items or services on the contract.
(i) Supplies are separately identifiable if they have no more than one—
(A) National stock number (NSN);
(B) Item description; or
(C) Manufacturer's part number.
(ii) Services are separately identifiable if they have no more than one—
(A) Scope of work; or
(B) Description of services.
(iii) This requirement does not apply if there are associated subline items, established for other than informational reasons, and those subline items include the actual detailed identification in accordance with 204.7104. Where this exception applies, use a general narrative description instead of the contract item description.
(3) Separate delivery schedule. Each contract line item or service shall have its own delivery schedule, period of performance, or completion date expressly stated (“as required” constitutes an expressly stated delivery term).
(i) The fact that there is more than one delivery date, destination, performance date, or performance point may be a determining factor in the decision as to whether to establish more than one contract line item.
(ii) If a contract line item has more than one destination or delivery date, the contracting officer may create individual contract line items for the different destinations or delivery dates, or may specify the different delivery dates for the units by destination in the delivery schedule.
(4) Single accounting classification citation.
(i) Each contract line item shall reference a single accounting classification citation except as provided in paragraph (a)(4)(ii) of this subsection.
(ii) The use of multiple accounting classification citations for a contract line item is authorized in the following situations:
(A) A single, nonseverable deliverable to be paid for with R&D or other funds properly incrementally obligated over several fiscal years in accordance with DoD policy;
(B) A single, nonseverable deliverable to be paid for with different authorizations or appropriations, such as in the acquisition of a satellite or the modification of production tooling used to produce items being acquired by several activities; or
(C) A modification to an existing contract line item for a nonseverable deliverable that results in the delivery of a modified item(s) where the item(s) and modification are to be paid for with different accounting classification citations.
(iii) When the use of multiple accounting classification citations is authorized for a single contract line item, establish informational subline items for each accounting classification citation in accordance with 204.7104-1(a).
(b) Exhibits may be used as an alternative to putting a long list of contract line items in the schedule. If exhibits are used, create a contract line item citing the exhibit's identifier. See 204.7105(a).
(c) If the contract involves a test model or a first article which must be approved, establish a separate contract line item or subline item for each item of supply or service which must be approved. If the test model or first article consists of a lot composed of a mixture of items, a single line item or subline item may be used for the lot.
(d) If a supply or service involves ancillary functions, like packaging and handling, transportation, payment of state or local taxes, or use of reusable containers, and these functions are normally performed by the contractor and the contractor is normally entitled to reimbursement for performing these functions, do not establish a separate contract line item solely to account for these functions. However, do identify the functions in the contract schedule. If the offeror separately prices these functions, contracting officers may establish separate contract line items for the functions; however, the separate line items must conform to the requirements of paragraph (a) of this subsection.
204.7103-2 Numbering
procedures.
(a) Contract line items shall consist of four numeric digits 0001 through 9999. Do not use numbers beyond 9999. Within a given contract, the item numbers shall be sequential but need not be consecutive.
(b) The contract line item number shall be the same as the solicitation line item number unless there is a valid reason for using different numbers.
(c) Once a contract line item number has been assigned, it shall not be assigned to another, different, contract line item in the same contract.
204.7104 Contract subline
items.
204.7104-1 Criteria for
establishing.
Contract subline items provide flexibility to further identify elements within a contract line item for tracking performance or simplifying administration. There are only two kinds of subline items: those which are informational in nature and those which consist of more than one item that requires separate identification.
(a) Informational subline items.
(1) This type of subline item identifies information that relates directly to the contract line item and is an integral part of it (e.g., parts of an assembly or parts of a kit). These subline items shall not be scheduled separately for delivery, identified separately for shipment or performance, or priced separately for payment purposes.
(2) The informational subline item may include quantities, prices, or amounts, if necessary to satisfy management requirements. However, these elements shall be included within the item description in the supplies/services column and enclosed in parentheses to prevent confusing them with quantities, prices, or amounts that have contractual significance. Do not enter these elements in the quantity and price columns.
(3) Informational subline items shall be used to identify each accounting classification citation assigned to a single contract line item number when use of multiple citations is authorized (see 204.7103-1(a)(4)(ii)).
(b) Separately identified subline items.
(1) Subline items will be used instead of contract line items to facilitate payment, delivery tracking, contract funds accounting, or other management purposes. Such subline items shall be used when items bought under one contract line item number—
(i) Are to be paid for from more than one accounting classification. A subline item shall be established for the quantity associated with the single accounting classification citation. Establish a line item rather than a subline item if it is likely that a subline item may be assigned additional accounting classification citations at a later date. Identify the funding as described in 204.7104-1(a)(3);
(ii) Are to be packaged in different sizes, each represented by its own NSN;
(iii) Have collateral costs, such as packaging costs, but those costs are not a part of the unit price of the contract line item;
(iv) Have different delivery dates or destinations or requisitions, or a combination of the three; or
(v) Identify parts of an assembly or kit which—
(A) Have to be separately identified at the time of shipment or performance; and
(B) Are separately priced.
(2) Each separately identified contract subline item shall have its own—
(i) Delivery schedule, period of performance, or completion date;
(ii) Unit price or single total price or amount (not separately priced (NSP) is acceptable as an entry for price or amount if the price is included in another subline item or a different contract line item). This requirement does not apply—
(A) If the subline item was created to refer to an exhibit or an attachment. If management needs dictate that a unit price be entered, the price shall be set forth in the item description block of the schedule and enclosed in parentheses; or
(B) In the case of indefinite delivery contracts described at 204.7103-1(a)(1)(vi).
(iii) Identification (e.g., NSN, item description, manufacturer's part number, scope of work, description of services).
(3) Unit prices and extended amounts.
(i) The unit price and total amount for all subline items may be entered at the contract line item number level if the unit price for the subline items is identical. If there is any variation, the subline item unit prices shall be entered at the subline item level only.
(ii) The unit price and extended amounts may be entered at the subline items level.
(iii) The two methods in paragraphs (b)(3)(i) and (ii) of this subsection shall not be combined in a contract line item.
(iv) When the price for items not separately priced is included in the price of another subline item or contract line item, it may be necessary to withhold payment on the priced subline item until all the related subline items that are not separately priced have been delivered. In those cases, use the clause at 252.204-7002, Payment for Subline Items Not Separately Priced.
204.7104-2 Numbering
procedures.
(a) Number subline items by adding either two numeric characters or two alpha characters to the basic contract line item number.
(1) Information subline item numbers. Use numeric characters only for information subline items, running 01 through 99. Do not use spaces or special characters to separate the subline item number from the contract line item number that is its root. For example, if the contract line item number is 0001, the first three subline items would be 000101, 000102, and 000103. Do not use a designation more than once within a contract line item.
(2) Separately identified subline items. Use alpha characters only for separately identified subline items, running AA through ZZ. Do not use spaces or special characters to separate the subline item number from the contract line item number that is its root. For example, if the contract line item number is 0001, the first three subline items would be 0001AA, 0001AB, and 0001AC.
(i) Do not use the letters I or O as alpha characters.
(ii) Use all 24 available alpha characters in the second position before selecting a different alpha character for the first position. For example, AA, AB, AC, through AZ before beginning BA, BB, and BC.
(b) Within a given contract line item, the subline item numbers shall be sequential but need not be consecutive.
(c) Exhibits may be used as an alternative to setting forth in the schedule a long list of contract subline items. If exhibits are used, create a contract subline item citing the exhibit's identifier. See 204.7105.
(d) If a contract line item involves ancillary functions, like packaging and handling, transportation, payment of state or local taxes, or use of reusable containers, and these functions are normally performed by the contractor and the contractor is normally entitled to reimbursement for performing these functions, do not establish a separate subline item solely to account for these functions. However, do identify the functions in the contract schedule. If offeror separately prices these functions, then contracting officers may establish separate subline items for the functions; however, the separate subline items must conform to the requirements of 204.7104-1.
(e) The following examples illustrate subline items numbering—
(1) Subline items structured to identify destinations for identical items, identically priced (delivery schedule shall be established for each subline item, not the contract line item).
ITEM NO. |
SUPPLIES/SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
0001 |
NSN 1615-00-591-6620 Shim,
Aluminum Alloy,... Apbl, Rotor, Helicopter PRON A1-9-63821-M1-M1 ACRN:AA |
|
|
|
|
0001AA |
A3168R-9030-4025 A2537M IPD: 2 RDD:
334 PROJ: 501 |
10 |
EA |
$100.00 |
$1,000.00 |
0001AB |
A3168R-9030-4026 A51AXBM IPD: 2 RDD:
325 PROJ: 502 |
10 |
EA |
$100.00 |
$1,000.00 |
0001AC |
A3168R-9030-4027 A67KBCM
IPD: 2 RDD: 349 PROJ: 503 |
15 |
EA |
$100.00 |
$1,500.00 |
(2) Subline items structured to identify destinations for identical items, not identically priced (delivery schedule shall be established for each subline item, not the contract line item).
ITEM NO. |
SUPPLIES/SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
0001 |
NSN 1615-00-591-6620 Shim,
Aluminum Alloy,... Apbl, Rotor, Helicopter PRON A1-9-63821-M1-M1 ACRN:AA |
|
|
|
|
0001AA |
A3168R-9030-4025 A2537M IPD: 2 RDD: 334 PROJ: 501 |
10 |
EA |
$100.00 |
$1,000.00 |
0001AB |
A3168R-9030-4026 A51AXBM
IPD: 2 RDD: 325 PROJ: 502 |
20 |
EA |
$ 99.00 |
$1,980.00 |
0001AC |
A3168R-9030-4027 A67KBCM IPD: 2 RDD: 349 PROJ: 503 |
30 |
EA |
$ 98.00 |
$2,940.00 |
NOTE: Difference in prices for identical items is due to separate destinations for FOB destination delivery.
(3) Subline items structured to identify different sizes of an item that are identically priced (delivery schedule shall be established for each subline item, not the contract line item).
ITEM NO. |
SUPPLIES/ SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
0013 |
Boots Insulated, Cold
Weather White, Type II, Class 1 |
|
PR |
$ 38.35 |
$13,422.50 |
0013AA |
8430-00-655-5541 Size 5N |
50 |
|
|
|
0013AB |
8430-00-655-5544 Size 8N |
70 |
|
|
|
0013AC |
8430-00-655-5551 Size 9N |
30 |
|
|
|
0013AD |
8430-00-655-5535 Size 9R |
200 |
|
|
|
NOTE: Unit price and total amount shown at line item level rather than at subline item level.
(4) Subline items structured to identify different sizes of an item that are not identically priced (delivery schedule shall be established for each subline item, not the contract line item).
ITEM NO. |
SUPPLIES/ SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
0002 |
Body Armor Ground Troops
Variable Type Small Arms, Fragmentation Protective Nylon Felt Vest, Front and
Back Plates, Ceramic Plate, Type I |
|
|
|
|
0002AA |
First Article |
1 |
LO |
NSP |
|
0002AB |
8470-00-141-0935 Medium Regular |
1936 |
SE |
$331.77 |
$642,306.72 |
0002AC |
8470-00-141-0936 Large Regular |
625 |
SE |
$355.77 |
$222,356.25 |
0002AD |
8470-00-141-0937, Medium Long |
1237 |
SE |
$346.77 |
$428,954.49 |
0002AE |
8470-00-141-0938, Large Long |
804 |
SE |
$365.77 |
$294,079.08 |
(5) Subline items structured to provide the capability for relating subordinate separately priced packaging costs to the overall contract line item. (Separate delivery schedules shall be established for the subline item identifying the contractor's product and for the subline item identifying packaging. No schedule will be established for the contract line item.)
ITEM NO. |
SUPPLIES/ SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
0001 |
6105-00-635-6568 50380 Ref
No 63504-WZ Armature Motor ACRN: AA |
|
|
|
|
0001AA |
6105-00-635-6568 50380 Ref No 63504-WZ
Armature Motor ACRN: AA |
2 |
EA |
$2,895.87 |
$5,791.74 |
0001AB |
Packaging ACRN:AA |
2 |
EA |
$ 289.58 |
$ 579.16 |
(6) Subline items structured to identify different accounting classifications for identical items (delivery schedule shall be established for each subline item, not the contract line item).
AJ: 17X150518350315069100000192B000000000000000000
AK: 17X150518370317569100000192B000000000000000000
AL: 17X150519350314369100000192B000000000000000000
ITEM NO. |
SUPPLIES/ SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
|||||||
0002 |
Pulse Decoder KY-312/A5Q-19 |
|
EA |
$3,037.40 |
|
|||||||
0002AA |
Pulse Decoder KY-312/A5Q-19 ACRN: AJ |
2 |
|
|
$
6,074.80 |
|||||||
0002AB |
Pulse Decoder KY-312/A5Q-19 ACRN: AK |
6 |
|
|
$18,224.40 |
|||||||
0002AC |
Pulse Decoder KY-312/A5Q-19 ACRN: AL |
2 |
|
|
$ 6,074.80 |
|||||||
NOTE: Unit price may be shown at line item level and total amounts shown at subline item level.
(7) Informational subline items established to identify multiple accounting classification citations assigned to a single contract line item.
ITEM NO. |
SUPPLIES/ SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
0001 |
Air
Vehicle |
1 |
EA |
$6,700,000 |
$6,700,000 |
|
000101 ACRN:AA $3,300,000 |
|
|
|
|
|
000102 ACRN:AB
$2,000,000 |
|
|
|
|
|
000103 ACRN:AC $1,400,000 |
|
|
|
|
(8) Subline items structured to identify parts of an assembly (delivery schedule and price shall be established for each identified part at the subline item level, not for the assembly at the contract line item level).
ITEM NO. |
SUPPLIES/ SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
|
0003 |
Automatic Degausing System
Consisting of: (2 ea @ $52,061; $104,122 total) |
|
|
|
|
|
0003AA |
Switchboard |
2 |
EA |
$52,061.00 |
$104,122.00 |
|
0003AB |
Remote Control Panel |
2 |
EA |
NSP |
|
|
0003AC |
Power Supply (M Coil) SSM Type 145 Amps, 220 V DC) |
2 |
EA |
NSP |
|
|
* |
* |
* |
|
|
* |
* |
0003AF |
Power Supply (A Coil) SSM Type (118 Amps, 220 V DC) |
2 |
EA |
NSP |
|
|
(9) Subline items structured to identify parts of a kit (delivery schedule and price shall be established for each identified part at the subline item level, not for the kit at the contract line item level).
ITEM NO. |
SUPPLIES/ SERVICE |
QUANTITY |
UNIT |
UNIT PRICE |
AMOUNT |
||
0031 |
Conversion Kit to Convert
Torpedo MK 45 Mod 0 to Torpedo MK 45 Mod 1 (50 Kt @ $10,868.52;
$543,426 total) |
|
|
|
|
||
0031AA |
Integrator Assy LD 620106 |
50 |
EA |
$10,868.52 |
$543,426.00 |
||
0031AB |
Pulse Generator Assy LD 587569 |
50 |
EA |
NSP |
|
||
0031AC |
Drive Shaft Assy LD 587559 |
50 |
EA |
NSP |
|
||
* |
* |
* |
|
|
* |
|
|
0031BF |
Actual Panel Assy LD 542924 |
50 |
EA |
NSP |
|
||
NOTE: In this example, the prices of subline items 0031AB through 0031BF are included in the Integrator Assembly.
204.7105 Contract exhibits and
attachments.
(a) Use of exhibits.
(1) Exhibits may be used instead of putting a long list of contract line items or subline items in the contract schedule. Exhibits are particularly useful in buying spare parts.
(2) When using exhibits, establish a contract line or subline item and refer to the exhibit.
(3) Identify exhibits individually.
(4) Each exhibit shall apply to only one contract line item or subline item, except—
(i) One exhibit may apply to one or more option line item(s) when the data required under the exhibits is identical in all respects except the period during which the option is to be exercised; and
(ii) An exhibit may apply to more than one contract line item if the exhibit is not separately priced and the exhibit deliverable is identical for all applicable contract line items.
(5) More than one exhibit may apply to a single contract line item.
(6) Data items on a DD Form 1423, Contract Data Requirements List, may be either separately priced or not separately priced.
(i) Separately priced. When data are separately priced, enter the price in only one place in the contract: in either Section B of the contract schedule or on the DD Form 1423. Whichever place, display the price there consistently.
(A) Section B. If the prices are entered in section B of the schedule, detach Blocks 17 and 18 of the DD Form 1423 and file elsewhere in the contract file. If the prices are entered on the DD Form 1423, do not detach Blocks 17 and 18 of the DD Form 1423.
(B) DD Form 1423. If the prices are entered on the DD Form 1423, the price of all separately priced deliverable data items attributable to a line item shall be totalled and included, for information purposes, in parentheses, below the supplies services for that line item, in section B of the schedule.
(ii) NSP. Include prices in a priced contract line item or subline item. Detach Blocks 17 and 18 of the DD Form 1423 and retain them elsewhere as required.
(7) The contracting officer may append attachments to exhibits, as long as the attachment does not identify a deliverable requirement which has not been established by a contract or exhibit line or subline item.
(b) Numbering exhibits and attachments.
(1) Use alpha characters to identify exhibits. The alpha characters shall be either single or double capital letters. Do not use the letters I or O.
(2) Exhibit identifiers need not be either consecutive or sequential.
(3) Once an identifier has been assigned to an exhibit, do not use it on another exhibit in the same contract.
(4) The identifier shall always appear in the first or first and second positions of all applicable exhibit line item numbers.
(5) If the exhibit has more than one page, cite the procurement instrument identification number, exhibit identifier, and applicable contract line or subline item number on each page.
(6) Use numbers to identify attachments.
(c) Numbering exhibit line items and subline items.
(1) Criteria for establishing. The criteria for establishing exhibit line items and subline items is the same as those for establishing contract line items and subline items (see 204.7103 and 204.7104, respectively).
(2) Procedures for numbering.
(i) Number items in an exhibit in a manner similar to contract line items and subline items.
(ii) Number line items using a four position number.
(A) The first position or the first and second position contain the exhibit identifier.
(B) The third and fourth positions contain the alpha or numeric character serial numbers assigned to the line item.
(iii) Assign alpha or numeric characters to the line item on the basis of the same criteria outlined in contract subline items at 204.7104.
(iv) Exhibit line item numbers shall be sequential within the exhibit.
(3) Examples.
(i) Two position serial number for double letter exhibit identifier.
Cumulative No. of Line Items |
Serial Number Sequence |
1-33 34-67 68-101 102-135 136-169 170-203 204-237 238-271 272-305 306-339 340-373 374-407 408-441 442-475 476-509 510-543 544-577 578-611 612-645 646-679 680-713 714-747 748-781 782-815 816-849 850-883 884-917 918-951 952-985 986-1019 1020-1053 1054-1087 1088-1121 1122-1155 |
01 thru 09, then OA thru OZ, then 10 thru 19, then 1A thru 1Z, then 20 thru 29, then 2A thru 2Z, then 30 thru 39, then 3A thru 3Z, then 40 thru 49, then 4A thru 4Z, then 50 thru 59, then 5A thru 5Z, then 60 thru 69, then 6A thru 6Z, then 70 thru 79, then 7A thru 7Z, then 80 thru 89, then 8A thru 8Z, then 90 thru 99, then 9A thru 9Z, then A0 thru A9, then AA thru AZ, then B0 thru B9, then BA thru BZ, then C0 thru C9, then CA thru CZ, then D0 thru D9, then DA thru DZ, then E0 thru E9, then EA thru EZ, then F0 thru F9, then FA thru FZ, then G0 thru G9, then GA thru GZ, then H0 thru H9, then HA thru HZ, then J0 thru J9, then JA thru JZ, then K0 thru K9, then KA thru KZ, then L0 thru L9, then LA thru LZ, then M0 thru M9, then MA thru MZ, then N0 thru N9, then NA thru NZ, then P0 thru P9, then PA thru PZ, then Q0 thru Q9, then QA thru QZ, then R0 thru R9, then RA thru RZ, then S0 thru S9, then SA thru SZ, then T0 thru T9, then TA thru TZ, then U0 thru U9, then UA thru UZ, then V0 thru V9, then VA thru VZ, then W0 thru W9, then WA thru WZ, then X0 thru X9, then XA thru XZ, then Y0 thru Y9, then YA thru YZ, then Z0 thru Z9, then ZA thru ZZ |
(ii) Three position numbers.
Cumulative No. of Line Items |
Serial Number Sequence |
1-33 34-67 68-101 102-135 136-305 |
01 thru 009, then 00A thru 00Z, then 010 thru 019, then 01A thru 01Z, then 020 thru 029, then 02A thru 02Z, then 030 thru 039, then 03A thru 03Z and so on to |
306-339 340-373 374-407 408-441 442-1121 1122-1155 1156-1189 1190-1223 1224-1257 1258-1461 1462-1495 1496-1529 1530-1563 1564-2277 2278-2311 2312-2345 2346-2379 2380-2413 2414-2617 2618-2651 2652-2685 2686-2719 2720-3433 3434-3467 3468-3501 3502-10403 10404-10437 10438-10471 10472-10709 10710-10743 10744-10777 10778-10811 10812-11525 11526-11559 |
090 thru 099, then 09A thru 09Z, then 0A0 thru 0A9, then 0AA thru 0AZ, then 0B0 thru 0B9, then 0BB thru 0BZ, then 0C0 thru 0C9, then 0CA thru 0CZ, and so on to 0Z0 thru 0Z9, then 0ZA thru 0ZZ, then 100 thru 109, then 10A thru 10Z, then 110 thru 119, then 11A thru 11Z, then 120 thru 129, then 12A thru 12Z, and so on to 190 thru 199, then 19A thru 19Z, then 1A0 thru 1A9, then 1AA thru 1AZ, then 1B0 thru 1B9, then 1BA thru 1BZ, and so on to 1Z0 thru 1Z9, then 1ZA thru 1ZB, then 200 thru 109, then 10A thru 10Z, then 210 thru 219, then 21A thru 21Z, then 220 thru 229, then 22A thru 22Z, and so on to 290 thru 299, then 29A thru 29Z, then 2A0 thru 2A9, then 2AA thru 2AZ, then 2B0 thru 2B9, then 2BA thru 2BZ, and so on to 2Z0 thru 2Z9, then 2ZA thru 2ZZ, then 300 thru 309, then 30Z thru 30Z, and so on to 900 thru 909, then 90A thru 90Z, then 910 thru 919, then 91A thru 91Z, and so on to 990 thru 999, then 99A thru 99Z, then 9A0 thru 9A9, then 9AA thru 9AZ, then 9B0 thru 9B9, then 9BA thru 9BZ, and so on to 9Z0 thru 9Z9, then 9ZA thru 9ZZ |
204.7106 Contract modifications.
(a) If new items are added, assign new contract line or subline item numbers or exhibit line item numbers, in accordance with the procedures established at 204.7103, 204.7104, and 204.7105.
(b) Modifications to existing contract line items or exhibit line items.
(1) If the modification relates to existing contract line items or exhibit line items, the modification shall refer to those item numbers.
(2) If the contracting officer decides to assign new identifications to existing contract or exhibit line items, the following rules apply—
(i) Definitized and undefinitized items.
(A) The original line item or subline item number may be used if the modification applies to the total quantity of the original line item or subline.
(B) The original line item or subline item number may be used if the modification makes only minor changes in the specifications of some of the items ordered on the original line item or subline item and the resulting changes in unit price can be averaged to provide a new single unit price for the total quantity. If the changes in the specifications make the item significantly distinguishable from the original item or the resulting changes in unit price cannot be averaged, create a new line item.
(C) If the modification affects only a partial quantity of an existing contract or exhibit line item or subline item and the change does not involve either the delivery date or the ship-to/mark-for data, the original contract or exhibit line item or subline item number shall remain with the unchanged quantity. Assign the changed quantity the next available number.
(ii) Undefinitized items. In addition to the rules in paragraph (b)(2)(i), the following additional rules apply to undefinitized items—
(A) If the modification is undefinitized and increases the quantity of an existing definitized item, assign the undefinitized quantity the next available number.
(B) If the modification increases the quantity of an existing undefinitized item, the original contract or exhibit line item or subline item may be used if the unit price for the new quantity is expected to be the same as the price for the original quantity. If the unit prices of the two quantities will be different, assign the new quantity the next available number.
(C) If the modification both affects only a partial quantity of the existing contract or exhibit line or subline item and definitizes the price for the affected portion, the definitized portion shall retain the original item number. If there is any undefinitized portion of the item, assign it the next available number. However, if the modification definitizes the price for the whole quantity of the line item, and price impact of the changed work can be apportioned equally over the whole to arrive at a new unit price, the quantity with the changes can be added into the quantity of the existing item.
(D) If the modification affects only a partial quantity of an existing contract or exhibit line or subline item but does not change the delivery schedule or definitize price, the unchanged portion shall retain the original contract or exhibit line or subline item number. Assign the changed portion the next available number.
204.7107 Contract accounting classification reference number (ACRN).
(a) When a contract contains more than one accounting classification citation, contracting offices shall use ACRNs. Assigning the ACRNs is the responsibility of the contracting office issuing the contract, basic ordering agreement, or blanket purchase agreement. This authority shall not be delegated. If more than one office will use the contract (e.g., ordering officers, other contracting officers), the contract must contain instructions for assigning ACRNs.
(b) ACRNs are used to process certain contract data through the Military Standard Contract Administration Procedures (MILSCAP) system. The MILSCAP system uses the ACRN to relate certain contract administration records to the accounting classification citation used to obligate funds on the contract. Among these records are the accounting classification trailer record, the supplies schedules data record, and the services line item data record. ACRNs are also used to associate the various record formats of the contract payment notice as described in chapter 9 of the MILSCAP Manual, DoD 4000.25-5-M.
(c) Procedures for establishing ACRNs. ACRNs consist of a two position alpha or alpha/numeric code assigned to each discrete accounting classification citation within each contract. ACRNs shall be established in accordance with the following guidelines:
(1) Do not use the letters I and O.
(2) In no case shall an ACRN apply to more than one accounting classification citation, nor shall more than one ACRN be assigned to one accounting classification citation.
(d) Using the ACRN in the contract.
(1) Show the ACRN as a detached prefix to the accounting classification citation in the accounting and appropriations data block or, if there are too many accounting classification citations to fit reasonably in that block, in section G (Contract Administration Data).
(2) ACRNs need not prefix accounting classification citations if the accounting classification citations are present in the contract only for the transportation officer to cite to Government bills of lading.
(3) If the contracting officer is making a modification to a contract and using the same accounting classification citations, which have had ACRNs assigned to them, the modification need cite only the ACRNs in the accounting and appropriations data block or on the continuation sheets.
(e) Showing the ACRN in the contract. If there is more than one ACRN in a contract, all the ACRNs will appear in several places in the schedule (e.g., ACRN:AA).
(1) Ship-to/mark-for block. Show the ACRN beside the identity code of each activity in the ship-to/mark-for block unless only one accounting classification citation applies to a line item or subline item. Only one ACRN may be assigned to the same ship-to/mark-for within the same contract line or subline item number unless multiple accounting classification citations apply to a single nonseverable deliverable unit such that the item cannot be related to an individual accounting classification citation.
(2) Supplies/services column.
(i) If only one accounting classification citation applies to a line item or a subline item, the ACRN may be shown in the supplies/services column near the item description.
(ii) If more than one accounting classification citation applies to a single contract line item, identify each assigned ACRN and the amount of associated funds using informational subline items (see 204.7104-1(a)).
(3) Payment instructions.
(i) When a contract line item is funded by multiple accounting classification citations, the contracting officer shall provide adequate instructions in section G (Contract Administration Data), under the heading “Payment Instructions for Multiple Accounting Classification Citations,” to permit the paying office to charge the accounting classification citations assigned to that contract line item (see 204.7104-1(a)) in a manner that reflects the performance of work on the contract. If additional accounting classification citations are subsequently added, the payment instructions must be modified to include the additional accounting classification citations.
(ii) Payment instructions shall provide a methodology for the paying office to assign payments to the appropriate accounting classification citation(s), based on anticipated contract work performance. The method established should be consistent with the reasons for the establishment of the line items. The payment method may be based upon a unique distribution profile devised to reflect how the funds represented by each of the accounting classification citations support contract performance. Payment methods that direct that payments be made from the earliest available fiscal year funding sources, or that provide for proration across accounting classification citations assigned to the line item, or a combination thereof, may be used if that methodology reasonably reflects how each of the accounting classification citations supports contract performance.